Further to our previous overview of Worldwide VAT/GST rate developments of May 9, 2021, please find attached a fresh update about recent developments regarding VAT/GST rates around the world.
AMERICAS
Paraguay
- COVID-19: Extension of the special VAT regime for tourism, catering and accommodation services till October 31, 2021
- Leasing of Immovable Property for Business Purposes – 10% VAT rate to 50% of the lease price
- Paraguay Extends Special VAT Regime for Tourism, Restaurant, and Accommodation Services
Uruguay
- COVID-19: Uruguay extends expiration date of VAT reduction for tourism sector until 30 June 2021
- Extension reduced 13% VAT rate to operations in the tourism sector
- Uruguay Extends Temporary VAT Rate Reduction for Certain Activities
ASIA-PACIFIC
Bangladesh
India
- ‘Is the GST Council heartless?’: Here’s what FM Sitharaman has to say
- Covid-related equipment extended tax exemption at GST council meeting
- Decisions/Recommendations of the 43rd Meeting of India’s GST Council
- Exempting COVID vaccines from GST will be counterproductive, lead to price increase
- Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax
- Footwear, readymade garments likely to attract higher rates of GST
- Politics to influence GST Council’s rate cut moves
- Reduced the rate of GST on MRO services in respect of ships/vessels to 5% from 18%
- Should Covid-19 vaccine be taxed? Here’s what may advocate for its tax applicability & exemptions
- TDS Rate Chart for FY 2021-22 / AY 2022-23 – Updated
- Works contract under GST – Analysis and Tax Rates
Indonesia
- Chairperson of DPD RI hopes that VAT rate increase is carried out after the pandemic
- In addition to raising rates, the government will reduce VAT facilities in 2022
- Indonesia considers tiered VAT rates
- Indonesia Is Said to Propose 1% Final VAT for MSMEs: Bisnis
- Indonesia’s proposed VAT hike draws flak from businesses
- Indonesian Government Plans to Raise Value-Added Tax (VAT) in 2022; Example of Bad Timing?
- VAT Increase will Repress Public Purchasing Power
Malaysia
Singapore
Sri Lanka
EUROPE
Albania
Belgium
- Belgium applies temporary reduced VAT rates for restaurant and catering services
- Circular 2021/C/42 regarding the temporarily reduced VAT rate of 6% for some restaurant and catering services
- Covid-19 – Extension of VAT support measures (update)
- The reduced VAT rate for the demolition and reconstruction of a home only applies under one condition for real estate investors
- What were the VAT developments in Belgium in May 2021?
European Union
- Demistifying new E-Commerce VAT rules in the EU – How to determine the VAT rate of your goods/services in all European Union Member States?
- Discussion on VAT Rates & VAT exemption for imports and other operations of the Union with public interest in the Ecofin meeting on June 18, 2021
- ECJ C-218/21 (Autoridade Tributaria e Aduaneira) – Questions – Reduced rate for the repair and maintenance of elevators
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 3)
France
Greece
Iceland
Ireland
- Government mulls extending lower VAT rate for tourism
- Higher rates of income tax and VAT needed for future State spending, Economic and Social Research Institute
- VAT rate of 9% for hairdressers extended until September 2022
Italy
- Clarification 360: VAT rate applicable to services rendered in Marina Resorts
- Clarification: VAT rate animal feeds
- Reduced VAT for food supplements
- VAT rate for food supplements (egg white shakes)
- VAT rate for food supplements (energy supplement)
Kosovo
Lithuania
Moldova
- 6% Reduced VAT Rate for Accommodation and Restaurant Services
- COVID-19 Pandemic: Moldova Reduces VAT Rate for Hotel and Restaurant Services
- VAT Rates in Moldova
Monaco
Montenegro
Netherlands
- Guidance about flat-rate calculation for florist that applies since 1 January 2021
- Parking near the amusement park is an independent service that does not share in the reduced VAT rate
- Reduced VAT rate of 9% applicable on the supply of gel pads and gel strips
Norway
- Extension of the 6% reduced VAT rate passenger transport, overnight accommodation, etc till September 30, 2021
- Norway extends reduced VAT rate cut
- VAT Rates in Norway
Poland
Russia
San Marino
Spain
- Hundreds Protest Against VAT Rate For Hairdressers in Andalucia
- The Government opens the door to eliminate reduced VAT rates
Turkey
- COVID-19 Pandemic: Turkey Further Extends Reduced 8% VAT Rate for Certain Goods and Services
- Turkey Extends Temporary VAT Rate Reduction for Overnight Accommodation Services till July 31, 2021
Ukraine
- 7% VAT rate for restaurant business: a new legislative initiative
- From March 1, 2021, the VAT rate for transactions with certain types of agricultural products has been reduced to 14%
- Under what conditions are international shipments subject to VAT at the rate of 0%?
- VAT Rates in Ukraine
- What types of milk can be subject to VAT at a rate of 14%?
United Kingdom
- Blinds zero-rated for VAT purposes, HMRC confirms
- HMRC confirms 20% VAT rate for public EV charging
- HMRC Guidance: EU business – Import tariffs, import procedures, paying VAT and claiming VAT refunds
- HMRC Guidance: Food products (VAT Notice 701/14)
- HMRC Policy paper – Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles
- Morrisons loses £1m VAT appeal after Nakd bars ruled confectionery and not cakes
- VAT Rates in Jersey
- VAT Rates in the Isle of Man
MIDDLE EAST
Saudi Arabia
